{"data":{"id":"us-in/ic-6-8.1-3-8","jurisdiction":"us-in","citation":"IC 6-8.1-3-8","heading":"Representation of taxpayers before department; qualifications; requirements","body":"Sec. 8. (a) The department may prescribe qualifications a person must have to represent a taxpayer before the department. However, a person may not represent a taxpayer before the department, unless:\n(1) the taxpayer is present at all times when the representation occurs; or\n(2) the person representing the taxpayer has a properly executed power of attorney authorizing the person to represent the taxpayer.\n(b) Notwithstanding any other law, the department may require a power of attorney relating to a listed tax to be completed on a form prescribed by the department.\n(c) The department may accept a power of attorney that names an entity as a representative of a taxpayer, subject to rules adopted under IC 4-22-2. Notwithstanding this article or IC 30-5, the department may adopt rules under IC 4-22-2 allowing a change of individuals acting on behalf of the entity without requiring a new or amended power of attorney to be completed by the taxpayer.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 3. Duties, Powers, and Responsibilities"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-3-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"8b0327b6527b106709f92533e98d3b350d4eee8b629caadeb60eac4e530368ee","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-3-7.1","next":"us-in/ic-6-8.1-3-8.5"},"notice":"GroundRules: Original legal text. Not legal advice."}